6108.91.00.40 - Girls' (350)

This HTS classification, 6108.91.00.40, specifically covers "Girls' other" articles of apparel and clothing accessories, knitted or crocheted, that fall within the broader category of women's or girls' slips, petticoats, briefs, panties, night dresses, pajamas, negligees, bathrobes, dressing gowns and similar articles, of cotton. The "(350)" likely indicates a sub-designation within the HTS system related to a specific statistical suffix or unit of measure. The crucial elements for classification here are that the items are knitted or crocheted, made of cotton, and are intended for girls.

This category distinguishes itself from its sibling, 6108.91.00.30 ("Women's (350)"), by its intended wearer. While both classifications fall under "Other" articles of cotton within the women's or girls' sleepwear and loungewear groupings, the "Girls'" designation is paramount. It implies that these garments are sized and designed for individuals below a certain age threshold, as typically defined by customs regulations or industry standards.

As a leaf node, this classification does not have further subcategories. Therefore, practical classification under this heading would rely on confirming that the specific garment in question is made of cotton, is knitted or crocheted, and is appropriately sized and styled for girls, fitting the general description of similar articles such as nightgowns, pajamas, or robes, but not falling into more specific preceding categories within 6108.